https://www.taxtmi.com/article/detailed?id=10472 Proper officer under GST denotes the Commissioner or a tax officer assigned specific statutory functions by the Commissioner or by notification; central and state tax officers may be empowered to act as proper officers for CGST, IGST and SGST/UTGST functions subject to notifications, CBIC circulars and delegated limits. Recent CBIC instruments allocate adjudication and show-cause issuance among specified grades and permit designated Additional/Joint Commissioners to adjudicate intelligence-issued notices with nationwide jurisdiction, while courts have stressed that validity of enforcement actions turns on lawful assignment of the particular function. en-us Mon, 20 Jun 2022 12:50:06 +0530 Mon, 20 Jun 2022 12:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10472 Proper officer under GST denotes the Commissioner or a tax officer assigned specific statutory functions by the Commissioner or by notification; central and state tax officers may be empowered to act as proper officers for CGST, IGST and SGST/UTGST functions subject to notifications, CBIC circulars and delegated limits. Recent CBIC instruments allocate adjudication and show-cause issuance among specified grades and permit designated Additional/Joint Commissioners to adjudicate intelligence-issued notices with nationwide jurisdiction, while courts have stressed that validity of enforcement actions turns on lawful assignment of the particular function. Articles Goods and Services Tax - GST Mon, 20 Jun 2022 12:50:06 +0530 https://www.taxtmi.com/article/detailed?id=10472